https://www.taxtmi.com/caselaws?id=773374 Exemption under Section 11 was contested on two primary grounds: a 14-day delay in filing the audit report in Form 10B and mismatching registration details between the income tax return and Form 10AC. The tribunal reasoned that a minor delay should not defeat exemption when the department already possessed the form before issuance of the intimation under Section 143(1), and that a clerical error in registration details should be verified rather than automatically causing denial. Outcome: both issues were remitted to the file of the appellate authority for verification and appropriate orders; one ground allowed for statistical purposes. en-us Thu, 19 Jun 2025 00:00:00 +0530 Sun, 01 Feb 2026 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773374 Exemption under Section 11 was contested on two primary grounds: a 14-day delay in filing the audit report in Form 10B and mismatching registration details between the income tax return and Form 10AC. The tribunal reasoned that a minor delay should not defeat exemption when the department already possessed the form before issuance of the intimation under Section 143(1), and that a clerical error in registration details should be verified rather than automatically causing denial. Outcome: both issues were remitted to the file of the appellate authority for verification and appropriate orders; one ground allowed for statistical purposes. Case-Laws Income Tax Thu, 19 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773374